The objectives of internal control do NOT include:
A.compliance with standards of social responsibility.
B.safeguard assets.
C.promoting operational efficiency.
D.compliance with legal requirements.
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The person who prepares the bank reconciliation:
A.should also be responsible for cash receipts.
B.should also be responsible for cash disbursements.
C.should be responsible for both cash receipts and cash disbursements.
D.should have no other cash duties.
The bookkeeper recorded a deposit of $100 as $10. On the bank reconciliation, this will be a(n):
A.addition of $90 to the balance per bank.
B.subtraction from the balance per bank.
C.addition of $90 to the balance per books.
D.subtraction of $90 to the balance per books.
If a bookkeeper mistakenly records a disbursement as $47 instead of the correct amount of $74, the error should be shown on the bank reconciliation as a:
A.$27 addition to the balance per books.
B.$27 deduction from the balance per books.
C.$36 addition to the balance per books.
D.$36 deduction from the balance per books.
A bank statement included a NSF check from customer Kim Fields for $2,100. The journal entry to record this reconciling item should:
A.debit NSF and credit Cash for $2,100.
B.debit Cash and credit Accounts Receivable for $2,100.
C.debit Accounts Receivable and credit Cash for $2,100.
D.debit Cash and credit NSF for $2,100.
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